Features and drivers of citizen participation: Insights from participatory budgeting in three European cities

Participatory budgeting (PB) is a relatively novel approach to the allocation of funds which allows ordinary citizens to become directly involved in how local government money is spent. This study identifies and examines the features and drivers of PB that incentivize citizen participation and the co-production of public services. Our analysis takes a fresh approach by setting PB initiatives in an innovative frame combining a paradigm of ‘ideal’ types of PB and their diachronic constituent phases. The results provide insights for both scholars and policy makers on the key features and drivers of citizen participation through PB

New frontiers for local government reporting: learning by pioneers

Purpose \u2013 Under the New Public Management waves of reform, new reporting practices have flourished in public administrations to communicate to stakeholders the value created for the benefits of the community. The paper aims at investigating the evolution in the new reporting practices in local government, questioning the ability of integrated reporting to represent the best way for local government to enhance accountability and stakeholder engagements. Design/methodology/approach \u2013 Adopting the Actor-Network Theory and using a case study method, the research questions the process of \u201ctranslation\u201d of Integrated Reporting principles and content in three local governments. The three experience are compared, and the role played by different actors and networks in producing a stronger engagement by citizens in the decision-making process is investigated. Findings \u2013 The case studies show how and to what extent people, processes and relationships have been mobilized and activated to create value. Furthermore, common roots of principles and content prompted by the Integrated Reporting Framework are related to other reporting tools. Originality/value \u2013 The research sheds light on the role played by different actors in enhancing stakeholders engagements. The three cases offer a lesson to learn for politicians and legislators in activating the adoption of innovative reporting tools as a means to improve accountability and involve citizens in local politics

New frontiers for local government reporting: learning by pioneers

Purpose – Under the New Public Management waves of reform, new reporting practic-es have flourished in public administrations to communicate to stakeholders the value created for the benefits of the community. The paper aims at investigating the evolution in the new reporting practices in local government, questioning the ability of integrated reporting to represent the best way for local government to enhance accountability and stakeholder engagements.Design/methodology/approach – Adopting the Actor-Network Theory and using a case study method, the research questions the process of “translation” of Integrated Reporting principles and content in three local governments. The three experience are compared, and the role played by different actors and networks in producing a stronger engagement by citizens in the decision-making process is investigated.Findings – The case studies show how and to what extent people, processes and relation-ships have been mobilized and activated to create value. Furthermore, common roots of principles and content prompted by the Integrated Reporting Framework are related to other reporting tools.Originality/value – The research sheds light on the role played by different actors in enhancing stakeholders engagements. The three cases offer a lesson to learn for politi-cians and legislators in activating the adoption of innovative reporting tools as a means to improve accountability and involve citizens in local politic

Il passaggio dai sistemi di e-government a quelli di e-governance: lo stato dell\u2019arte nei Paesi europei

Nel presente contributo si \ue8 analizzato lo stato dell\u2019arte all\u2019interno dei Paesi europei circa il passaggio dei sistemi di e-government a quelli di e-governance. La domanda che ci si \ue8 posti \ue8 stata: in che misura e in quale direzione sta avvenendo il cosiddetto \u201cpassaggio dai sistemi di egovernment a quelli di e-governance\u201d nei Paesi europei? Si \ue8 detto e scritto molto a proposito dell\u2019influenza dell\u2019e-government nell\u2019ammodernamento e nello sviluppo delle iniziative del settore pubblico in Europa. Poco si sa, invece, delle attuali modalit\ue0 di transizione dall\u2019e-government all\u2019e-governance nel panorama dei governi del vecchio continente. L\u2019obiettivo di questo capitolo \ue8 presentare una panoramica delle problematiche e dei vantaggi che comporta l\u2019attuazione di strategie di e-governance, esaminando quanto sia stretto e fondamentale il legame tra e-government ed e-governance nei Paesi europei, con particolare riferimento a quelli emergenti. Nello specifico, seguendo gli indici della Commissione europea, sono stati individuati due gruppi di appartenenza degli Stati membri: i Pionieri (P), ovvero l\u2019eccellenza all\u2019interno della Ue, e i cosiddetti Follower (F), i quali solo di recente hanno intrapreso l\u2019iter di implementazione di tecnologie dell\u2019informazione e comunicazione e di sistemi di e-government, e sono ancora in fase di sviluppo dell\u2019e-governance. A nostro giudizio, tale confronto risulta particolarmente istruttivo, poich\ue9 consente ai Paesi emergenti di trarre alcune indicazioni per affrontare le problematiche correlate

Performance management and measurement impacts on universities: (re)viewing the past, present and future

Purpose – This paper undertakes a structured literature review to analyse the literature on performance management and measurement (PMM) in universities over the last four decades. Over that time, PMM has emerged as an influential force in universities that impacts their operations and redefines their identity. Design/methodology/approach – A structured literature review approach was used to analyse a sample of articles on PMM research from a broad range of disciplines over four decades. This was undertaken to understand the impacts of PMM practices on universities, highlight changes over time and point to avenues for future research. Findings – The analysis highlights the fact that research on PMM in universities has grown significantly over the 40 years studied. We provide an overview of published articles over four decades regarding content, themes, theories, methods and impacts. We provide an empirical basis for discussing past, present and future university PMM research. The future research avenues offer multiple provocations for scholars and policymakers, for instance, PMM implementation strategies and relationships with various government programs and external evaluation and the role of different actors, particularly academics, in shaping PMM systems. Originality/value – Unlike a traditional literature review, the structured literature review method can develop insights into how the field has changed over time and highlight possible future research. The sample for this literature review differs from previous reviews in covering a broad range of disciplines, including accounting

Insights into preparing social reports for Italian Bank Foundations. A research note

This study contributes to an understanding of the practice of social reporting in Italian bank foundations. Specifically, the study examines the views of the preparers of social reports. In Italy, the development of social reports for non-government organizations (NGOs) is voluntary. The research question is informed by a review of the relevant literature, which highlights key issues in relation to social reports. On the basis of this literature review the research question developed is: What is the perspective of those who prepare social reports and how did the issues identified influence in developing social reports? The research was conducted using a survey submitted to the preparers of social reports of all Italian bank foundations (BFs). The study found that social reports are mainly developed internally and there is little external assurance. Also, the study found that BFs used different media to communicate social information (e.g. internet and hard copy reports mailed to the main stakeholders). Finally, several benefits and constraints have been perceived in the preparation of social reports